Yana Ermawati
Universitas Yapis Papua, Indonesia

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Journal : Advances in Applied Accounting Research

The Integral Role of Accounting in Organizational Dynamics and Decision-Making Yana Ermawati
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.169

Abstract

This research aims to explore the integral role of accounting in organizational dynamics and decision-making processes. Employing a qualitative research methodology, the study conducts a systematic review of literature to analyze existing scholarly works related to the subject matter. The research design involves structured searches across academic databases and online repositories, utilizing predefined search terms and inclusion criteria. The primary data collection method is the systematic review of literature, supplemented by citation chaining and reference list scanning to enhance the breadth and depth of the literature review. Data analysis techniques include systematic coding, categorization, and interpretation of the collected literature, with an emphasis on identifying key themes, concepts, and relationships. The findings reveal that accounting plays multifaceted roles in organizational dynamics, including financial management, governance, risk management, and strategic decision-making. Transparent and reliable financial reporting serves as a foundation for stakeholders to assess organizational performance and make informed decisions. Integration of non-financial performance measures alongside financial metrics enhances decision-making effectiveness and strategic alignment. Moreover, technological advancements, globalization, and regulatory reforms significantly impact accounting practices and organizational dynamics, presenting both opportunities and challenges. The study underscores the importance of continuous adaptation and innovation in accounting practices to navigate evolving business environments successfully.